TMI BlogInput tax creditX X X X Extracts X X X X X X X X Extracts X X X X ..... Input tax credit X X X X Extracts X X X X X X X X Extracts X X X X ..... x credit, we intend to hire a Cab for our Marketing manager for area survey (i.e., furtherance of business) and doing contract with Cab provider. We would like to know whether GST charge by service p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovider will be eligible for input tax credit.????? Please advise. Reply By KASTURI SETHI: The Reply: Not allowed. ITC is allowed only on those motor vehicles with seating capacity of more than 13 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersons (including driver) See the decision of AAR, Maharashtra reported as 2020 (9) TMI 352 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA in the case of Tata Motors Ltd. Reply By Amit Agrawal: The Repl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y: I agree with Shri Kasturi Sethi Ji. Kindly also check liability (if any) under RCM under Serial No. 15 of Notification No. 13/2017- Central Tax (Rate) (as amended till date. These are ex facie v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iews of mine and the same should not be construed as professional advice / suggestion. Reply By Padmanathan Kollengode: The Reply: No. The ITC on renting or hiring of motor vehicle (having seating c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apacity of less than 13 passengers) is not available in terms of section 17(5)(b)(i) of CGST Act, 2017. X X X X Extracts X X X X X X X X Extracts X X X X
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